• A member of a Palestinian excavation team works in a newly discovered Roman era cemetery in the Gaza Strip, Sunday, Dec. 11, 2022. Hamas authorities in Gaza announced the discovery of over 60 tombs in the ancient burial site. Work crews have been excavating the site since it was discovered last January during preparations for an Egyptian-funded housing project. (AP Photo / Fatima Shbair)
    A member of a Palestinian excavation team works in a newly discovered Roman era cemetery in the Gaza Strip, Sunday, Dec. 11, 2022. Hamas authorities in Gaza announced the discovery of over 60 tombs in the ancient burial site. Work crews have been excavating the site since it was discovered last January during preparations for an Egyptian-funded housing project. (AP Photo / Fatima Shbair)
  • More than 60 tombs were discovered in the ancient burial site in Gaza. AP
    More than 60 tombs were discovered in the ancient burial site in Gaza. AP
  • The site was discovered in January during preparations for an Egyptian-funded housing project. AFP
    The site was discovered in January during preparations for an Egyptian-funded housing project. AFP
  • A set of bones and artefacts from one tomb were dated back to the second century, Hamas said. AFP
    A set of bones and artefacts from one tomb were dated back to the second century, Hamas said. AFP
  • Gaza has a rich history that stems from its location on ancient trade routes between Egypt and the Levant. AFP
    Gaza has a rich history that stems from its location on ancient trade routes between Egypt and the Levant. AFP
  • Workers sift through the soil and use wheelbarrows to remove piles of dirt at the site. AFP
    Workers sift through the soil and use wheelbarrows to remove piles of dirt at the site. AFP
  • Although the site is now blocked off from the public, the housing project has continued. AFP
    Although the site is now blocked off from the public, the housing project has continued. AFP

More than 60 Roman-era tombs discovered in Gaza


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More than 60 tombs have been discovered in an ancient burial site in Gaza that dates back to the Roman era, Hamas announced on Sunday.

The site was discovered in January during preparations for an Egyptian-funded housing project, the organisation said.

Work crews have been excavating the site since the discovery at the start of the year.

A total of 63 graves have been identified, with a set of bones and artefacts from one tomb was dated back to the second century, said Hiyam Al Bitar, a researcher from the Hamas-run Ministry of Antiquities and Tourism.

The ministry is working with a team of French experts to learn more about the site, she said.

On Sunday, workers sifted through the soil and removed piles of dirt in wheelbarrows.

A recently-discovered Roman cemetery containing ornately decorated graves in Beit Lahia in the northern Gaza Strip. AFP
A recently-discovered Roman cemetery containing ornately decorated graves in Beit Lahia in the northern Gaza Strip. AFP

Although the ancient cemetery is now blocked off from the public, construction on the housing project has continued and the site is surrounded by apartment buildings.

Media reported looting when the site was first discovered, with people using donkey-drawn carts to haul away items like a covered casket and inscribed bricks.

Gaza, a coastal enclave home to more than two million people, is known for its rich history stemming from its location on ancient trade routes between Egypt and the Levant.

But Israeli occupation, a blockade, conflicts and rapid urban growth in the crowded, narrow territory are among the reasons most of Gaza’s archeological treasures have not been protected.

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RESULTS

5pm: Handicap (PA) Dh80,000 (Turf) 2,200m
Winner: Jawal Al Reef, Fernando Jara (jockey), Ahmed Al Mehairbi (trainer)

5.30pm: Handicap (PA) Dh80,000 (T) 1,600m
Winner: AF Seven Skies, Bernardo Pinheiro, Qais Aboud

6pm: Maiden (PA) Dh80,000 (T) 1,200m
Winner: Almahroosa, Fabrice Veron, Eric Lemartinel

6.30pm: Maiden (PA) Dh80,000 (T) 1,200m
Winner: AF Sumoud, Tadhg O’Shea, Ernst Oertel

7pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,200m
Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel

7.30pm: Handicap (TB) Dh90,000 (T) 1,400m
Winner: Adventurous, Sandro Paiva, Ali Rashid Al Raihe

The Saga Continues

Wu-Tang Clan

(36 Chambers / Entertainment One)

Our family matters legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

If you go:

 

Getting there:

Flying to Guyana requires first reaching New York with either Emirates or Etihad, then connecting with JetBlue or Caribbean Air at JFK airport. Prices start from around Dh7,000.

 

Getting around:

Wildlife Worldwide offers a range of Guyana itineraries, such as its small group tour, the 15-day ‘Ultimate Guyana Nature Experience’ which features Georgetown, the Iwokrama Rainforest (one of the world’s four remaining pristine tropical rainforests left in the world), the Amerindian village of Surama and the Rupununi Savannah, known for its giant anteaters and river otters; wildlifeworldwide.com

Scoreline:

Cardiff City 0

Liverpool 2

Wijnaldum 57', Milner 81' (pen)

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Celta Vigo 2
Castro (45'), Aspas (82')

Barcelona 2
Dembele (36'), Alcacer (64')

Red card: Sergi Roberto (Barcelona)

A Cat, A Man, and Two Women
Junichiro
Tamizaki
Translated by Paul McCarthy
Daunt Books 

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

While you're here
The specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

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Updated: December 13, 2022, 4:48 AM